COST ACCOUNTS ON SOME NEW YORK 

FARMS 



S 567 
.L2 
Copy 1 



A THESIS 

Presented to the Faculty of the Graduate School 
OF Cornell University for the degree of 

DOCTOR OF PHILOSOPHY 



^^ 



BY 

CARL E. LADD 



Reprinted from Bulletin 377, N. Y. State Collie of Agriculture 



COST ACCOUNTS ON SOME NEW YORK 

FARMS 



A THESIS 

Presented to the Faculty of the Graduate School 
OF Cornell University for the degree of 

DOCTOR OF PHILOSOPHY 



BY \^ 

CARL E. LADD 



Reprinted from Bulletin 377, N. Y. State College of Agriculture 






In Exchange. 

DEC 4 - iais 



CONTENTS 

PAGE 

Introduction 773 

Methods used in investigation 773 

System of accounting 773 

Method of cooperating 774 

Farms studied 774 

Types of farming 774 

Average size of farms cooperating 775 

Results 775 

Man labor 775 

Horse labor 776 

Equipment 779 

Crops 780 

Timothy and clover hay 780 

Oats 782 

Silage corn 784 

Potatoes 786 

Other crops (alfalfa, barley, beans, buckwheat, cabbage, 

wheat) 788 

Dairy cows 790 

Distribution of labor 793 

By enterprises 793 

By farms 794 



771 



COST ACCOUNTS ON SOME NEW YORK FARMS 

C. E. Ladd ' 

INTRODUCTION 

Few results of farm cost accounts have been published. The Minnesota 
Agricultural Expeiiment Station, in cooperation with the Bureau of 
Crop Estimates of the United States Department of Agriculture, has 
published results of complete sets of cost accounts for a number of farms 
in Minnesota.^ while several other States have published results of limited 
studies of the cost of farm products. 

In this bulletin results are given from complete sets of cost accounts on 
New York fanns for the years 19 12 and 1913. -In 1912 accounts were 
closed on eighteen farms. Fourteen of these were real farms, run in a 
practical manner, and the results are sufficiently accurate to be used for 
further study. During that year much experimenting was done with 
various methods of accounting. In 19 13 accounts were obtained from 
thirty-three farms. 

METHODS USED IN INVESTIGATION 
SYSTEM OF ACCOUNTING 

The system of accounting used was essentially the same as that described 
in Warren's Farm Management and by the writer in another publication.' 
On each farm an inventory was made at the beginning and at the end of 
the year, care being taken to get the actual farm value of each article 
inventoried. In the case of animals, the value was placed at what the 
owner could get for them at a normal sale. Hay, grain, stalks, and other 
supplies were inventoried at the market price, less the cost of marketing. 

Each farmer had two account books, one marked Work Report and 
the other marked Ledger. In tlic work report a record was kept of all the 
man hours and the horse hours worked on the farm, classified on separate 
pages under the name of the enterprise for which the work was done. 
In the ledger an account was kept of all the money paid out or received. 

' The writer wishes to acknowledge his appreciation of the carefulness and reliability of the farmers;' 
who cooperated in this work. Thanks are due also to Professor G. F. Warren, under whose direction 
the work was done, for many helpful suggestions and criticisms; to Professor K. C. Livermore, Professor 
A. L. Thompson, and D. S. Fox, of Cornell University, for many valuable suggestions; and to E. H. 
Thomson and C. M. Bennett, of the office of Farm Management, United States Department of Agriculture, 
for assistance and encouragement in collecting the data. 

Results of accounts kept by E. B. Brunson and E. V. K. Dwindle on six farms are included. All the 
accounts except on these six farms \vere kept in cooperation with the Office of Farm Management, United 
States Department of .Agriculture. 
'Cooper, T. B. The cost of Minnesota dairy products. Minnesota Agr. Exp. Sta. Bui. 124. 
Hays. W. M., and Parker, E. C. Cost of producing farm products. U. S. Stat. Bur. Bui. 48. 
Peck, F. W. The cost of producing Minnesota farm products, 1908-191 J. Minnesota Agr. Exp. Sta. 
Bui. 145. 
' Ladd, C. E. A system of fann accountiDg. U. S. Agr. Dept. Farmers' bul. 573 :i-i5. 1914. 

773 



774 Bulletin 377 

These amounts were entered under separate accounts in the ledger as the 
transactions occurred. Transfers of feed or other items from one enter- 
prise to another were made in the ledger. 

At the end of the year the total number of man hours worked on the 
farm was found from the work report. The total cost of labor was found 
from the ledger. To find the labor cost per hour, the total cost was 
.divided by the total hours worked. All labor was then charged at this 
rate to the various enterprises, according to the number of hours worked 
on each. The cost of horse labor was found and distributed in the same 
way. The cost of equipment use for the year was distributed among the 
various enterprises on the basis of the number of horse hours worked on 
each enterprise. 

Where manure was used, ordinarily 40 per cent of the value of the manure 
and 40 per cent of the cost of applying it was charged to the crop receiving 
the application; 30 per cent of each value was charged to the next crop 
on the same field; 20 per cent to the third crop; and 10 per cent to the 
fourth. These percentages were varied somewhat according to the physical 
characteristics of the soil. 

Further details of the system used may be found in either of the two 
references already cited. 

METHOD OF COOPERATING 

The work was undertaken, not as an extension, but as an investigative, 
enterprise. In most cases farmers were not asked to cooperate. After 
the first year so many farmers applied for the opportunity that the question 
became one of selecting those who seemed most likely to keep accurate 
records. 

The College furnished all account books, and the college representative 
visited the farms to inspect the accounts, aided in taking inventories, 
and closed the accounts at the end of the year. Factors were worked 
on all the accounts at the end of the year, and these, together with a 
letter of explanation and criticism of results, were sent to the farmer. 
In return for these services, the College received a copy of each cooperator's 
books, with the understanding, however, that in using individual results 
the cooperator's name should not be given. The cooperators as a whole 
have done their part of the work faithfuEy, and each year a large propor- 
tion have kept on with the work for the following years. 

FARMS STUDIED 
TYPES OF FARMING 
Several types of farming are represented in the study. In 19 13, out of 
thirty-one farms twenty-two had herds of five or more cows. Five of 



Cost Accoi'nts on Some New York Farms 



775 



these herds consisted of purebred stock, and seventeen were grade herds 
or largely grades with a few purcbrcds. Many of these dairymen had 
cash crops to sell, some of these crops being potatoes, cabbage, beans, 
hay, wheat, buckwheat, apples, hops, tobacco, and i)cas. The remaining 
nine farmers kcj)t only enough cows for home use, or i:)crhaps sold a small 
sur])lus of milk or l:)uttcr to ncighl)ors. One of the nine farmers in this 
class fed steers, one fed sheep and steers, and one fed dry stock through 
the winter, in order to obtain manure and to make use of straw, bean 
pods, cornstalks, or poor hay. These nine fanners were selling such crops 
as potatoes, cabbage, beans, hay, wheat, apples, grapes, and small fruits. 
Several of the farms that are located near large cities raised truck crops 
to a considerable extent. 

AVERAGE SIZE OF FARMS COOPERATING 

The average farm of New York State, according to the United States 
Census of 1910, comi)rises 102.2 acres, of which 68.8 acres are improved. 
The farms for which accounts were kept in 19 13 average 203.6 acres and 
1 1 1.5 crop acres. The fact that these farms are about twice as large as 
the average should be kept in mind in interpreting the results of the study. 



RESULTS 
MAN LABOR 

The usual wages paid for farm help in 1912 and 19 13 ranged from 
$1.25 to $2 a day for help given one or two meals; from $25 to S32 a month, 
with board; from $30 to $40 a month, without board. Higher wages were 
usually paid for short periods of time in the summer, and lower wages 
for the winter months. The cost of man labor on the farms studied is 
given in table i : 

TABLE I. Cost of Man Labor, iNCLrDixG Board, Hoise Rent, and All Other 

E.XPENSE 



Year 



Number 

of 

farms 



Average cost 

of man labor 

per farm 



Average number 

of man hours 

per farm 



Average cost 
per man hour 



1912. 
1913 



13 
31 



?i.4i^J 33 
1,561 .80 



9,009 
9.158 



$0 . 1 572 
0.1705 



Nine farms had a labor cost of more than $2,000, while eleven had 
a labor cost of less than $1000. One farm worked 21,743 man hours 
and had an average of about seven men; one farm worked 3695 man hours 
and had an average of about one and one-half men. Four fanns had 



7/6 



Bulletin 377 



a labor cost of less than 12 cents an hour, seven had a labor cost of more 
than 20 cents an hour, and twenty-three had a labor cost between 15 
and 20 cents an hour. 

The average distribution of labor costs is shown in table 2»: 

TABLE 2. Average Distribution of Labor Costs 



Cash paid 

Board furnished 

House rent and miscellaneou:; 

suppHes 

Unpaid family labor 

Operator's labor 

Total 



1912 



Average cost 
per farm 



>5i7-30 
224.68 

38.83 
102.98 

532.54 



$1,416.33 



Per cent 
of total 



36 
16 

3 

7 

38 



1913 



Average cost 
per farm 



$587.11 
159-37 

66.83 

174 49 
574 00 



$1,561.80 



Per cent 
of total 



38 
10 

4 
II 

37 



The amount paid in cash was about equal to the value of the operator's 
labor. Twenty farms used some family labor other than the operator's. 
Thirty-seven farms furnished board, and eleven farms furnished tenant 
houses, to labor. 

HORSE LABOR 

In finding the cost of horse labor, the cost of keeping work horses was 
not separated from the cost of keeping boarded horses and the cost of 
raising colts. All horses were reduced to a horse unit basis, two colts 
or one horse being counted as equal to one horse unit. 

In 1912, on fourteen farms, there were 73.8 horse units, made up of 
72 work horses and 3.5 colts. In 19 13, on thirty-one farms, there were 
189.8 horse units, made up of 173.5 work horses, 4 boarded horses, and 
24.6 colts. Colts were raised in 1912 on four farms, and in 1913 on fifteen 
farms. The averages that concern horse labor are given in table 3 : 

TABLE 3. Average Value per Horse Unit, and Other Factors 



•Year 



Average 

value 

per 

horse 

unit 



Average 

size 

of 

farm 

(acres) 



Average number of 
crop acres 



Per 
farm 



Per 
work 
horse 



Average number of 
cattle units 



Per 
farm 



Per 
work 
horse 



Average 
number 
of work 
horses 
per farm 



Average 
number 
of horse 

units 
per farm 



1912. 
1913. 



$175.34 
156.49 



220.9 
203.6 



103.9 

iii.S 



20. 20 
19.92 



19.0 
21.8 



3. '70 
3.89 



5-14 
5.60 



5.27 
6. 12 



Cost Accounts on Some NE^v York Farms 



777 



The average value per horse unit on different farms varied from $74.10 
to $267.56. The cheapest horses were on a small, gravelly farm, where 
small, light animals were used; the highest-priced horses were on a large 
farm with a very heavy clay soil. One farm had an average of 1 1.5 work 
horses for the year, while the smallest number was 2. The number of 
crop acres ])cr work horse varied with the size of farm and the crops raised. 
One farm of 172 acres had 41.3 crop acres per work horse. On this farm 
there were 22 acres of hay, 7 acres of oats and wheat, and 12 acres of 
potatoes, for each work horse. One farm of 53 acres had 11 crop acres 
per work horse. The average figure for crop acres per work horse checks 
closely with the results for farms of the same size in Livingston and Jeffer- 
son Counties."* 

The cost of kcei)ing a horse unit for one year is apportioned as shown 
in table 4: 

TABLE 4. Distribution of Cost of Keeping a Horse Unit for One Year 
(73.8 horse units in 1912, 189.8 horse units in 1913) 



1912 



1913 



Average cost 

per horse 

unit 



Per cent 

of total 

cost 



Average cost 

per horse 

unit 



Per cent 

of total 

cost 



Forage and bedding .... 

Grain 

Shoeing 

Veterinary and medicine . 

Man labor 

Equi])inent labor 

Use of buildings 

Interest 

Miscellaneous. 

Depreciation 



S42 . 96 

57-72 

4.24 

2.00 

23 ■ 55 
0.82 

5-75 

8.77 

0.38 

*I403 



27 

36 

3 

I 

15 
I 

3 
5 



$40 . 90 

46.39 
4.87 
0.69 

22.97 
0.67 
592 
7.82 
2.63 

tl2.I0 



Total cost. 



$160.22 



$14496 



28 
32 

3 
I 
t6 
I 
4 
5 
2 
8 



Manure 

Miscellaneous receipts. 



$12.34 
0.28 



$12.63 
3-33 



Total manure and mis- 
cellaneous 



$12.62 



Si 5 96 



Net cost , 



$147.60 



$129.00 



* Appreciation on four farms, 
t Appreciation on eight farms. 



The average cost of keeping a horse unit for one year, after deducting 
value of manure and miscellaneous receipts, was $147.60 in 191 2 and 



* W.irron, G. F. Some important factors for success in general farming and in dairy farming. Cornell 
Univ. Agr. Exp. Sta. Bui. 349 : 670. 



778 



Bulletin 377 



$129 in 1913. The total cost of forage, bedding, and grain per horse 
unit was $100.68 in 1912 and $87.29 in 1913. All grain and forage was 
cheaper in 19 13 than in 191 2. Seven farms had a forage and bedding 
cost per horse unit below $30, while for eight farms this cost was above 
$55. Of the seven farms with a low cost, five were in regions where 
there was a shortage in forage and bedding that year. 

Four farms had a grain cost of less than $30 per horse unit, and eleven 
farms had a grain cost of over $60 per horse unit. None of the farms 
with a low forage and bedding cost- had a low grain cost. On two of 
the farms with a low grain cost alfalfa hay was used for feed; on one the 
horses were worked an average of only 1.8 hours a day; and on the fourth 
the horses were kept in very poor condition. Four of the farms with 
a high grain cost had a low forage and bedding cost, and seemed to replace 
forage with grain. 

Six farms had a man labor cost per horse unit of more than $35. None 
of these had winter dairies or much winter work, and so probably spent 
more chore time on horses than was necessary. Four of these farms 
kept horses in a building separate from the other stock, and labor was 
inefficiently used in doing chores. Eleven farms had a man labor cost 
per horse unit of less than $15. All of these had barns very efficiently 
arranged for doing chores. 

The relation of the amount of business done to the cost of horse labor 
is shown in table 5 : 

TABLE 5. Relation of Size of Business to Cost per Hour of Horse Labor, 1913 



Size of business measured in total horse hours 



Number 

of 

farms 



Less than 3,000 
3,001-5,000. . 
5,001-7,000. . . 
Over 7 , 000 . . . . 



Average Cost per 
7™^^^ horse 

°t^°^^^ hour 

hours 



2,421 

3.954 
6,200 

9.442 



$0.1788 
0.1730 
0.1465 
0.1287 



Records for eight farms are given in both the 19 12 and 19 13 tabulations. 
Horses on these farms were fed more when feed was cheaper. The com- 
parative quantities of feed for the two years are shown in table 6 : 



TABLE 6. Average Quantities of Feed per Horse Unit per Ye 
Farms in 1912 and on the Same Farms in 1913 


ar 


on Eight 




1912 


1913 




3.846 
7.099 




4.434 


Pounds of forage and bedding 


7,960 







Cost AccorNTs on Some Nfw York Farms 



779 



EQUIPMENT 

Important S]3ccial machinery — such as cream separators, incubators, 
and gasoline engines, which are not used with horses — was inventoried 
under the enterprises for which it was used. All other machinery, 
including harnesses and small tools, was inventoried under Equipment. 
The costs for this equipment are given in table 7 : 

TABLE 7. Equipment Costs 



Year 


Num- 
ber of 
farms 


Investment 

in equipment 

per farm 


Invest- 
ment per 
crop acre 


Per cent of /-, . 
Annual average in- P 
cost vestment m » 
annual cost 


Cost per 
horse 
hour 


1912.. . . 
1913... . 


13 
31 


S981.46 
922.93 


$980 
8.28 


$249 . 62 
271.56 


254 
29.4 


$2.49 
2.44 


$0.0503 
0.0513 



One farm owned equipment worth $341, and one owned equipment 
worth $1902.50. The annual cost of equipment ])er crop acre was S2.49 in 
19 1 2 and $2.44 in 19 13. The use of equipment was charged on the basis 
of the horse hours used on each enterprise. The use of equipment cost 
5.03 cents per horse hour in 19 12 and 5.13 cents in 19 13. 

The average distribution of the annual cost of equipment is shown 
in table 8: 

TABLE 8. Average Distribution of Annual Cost of Equipment 





1912 


1913 




per farm ^^^ 


Average cost 
per farm 


Per cent 

of total 

cost 


Depreciation 


S 99.01 70 Si 3,1 n 


45 

14 
* I 


Cash repairs 

Oil 


39 66 16 

I 08 I 

2Q "18 f? 


38.86 

I 53 

34.86 

46.07 

18.86 

3 64 

7.20 


Use of buildings 


13 

17 

7 


Interest 

Man labor 

Horse labor 


49.07 

19 75 
5 94 
8.40 


19 
8 

2 
3 


Miscellaneous 








Total cost 


$252 . 29 




$275-45 




Miscellaneous receipts 


$2.67 


$3 89 




Net cost 


S249 62 


$271.56 





The average annual depreciation on equipment was 10. i per cent of 
the average inventory in 19 12, and 13.5 per cent of the average inventory 



78o 



Bulletin 377 



in 19 13. The inventory value of equipment is of course much less than 

the cost when new. 

CROPS 

TIMOTHY AND CLOVER HAY . •• 

In its climate, soils, and markets. New York State is well adapted 
for hay production. Nearly all the farms in the State raise hay. Of the 
total area in crops on cooperating farms, 38 per cent in 1912, and 34 per cent 
in 19 13, was in timothy and clover. This percentage varied from 9 to 
62 on individual farms. Only one farm with which accounts have been 
kept did not raise timothy and clover; this farm raised alfalfa. On several 
farms the hay account included small fields of alfalfa or oat and pea 
hay. These farms were not included in the tabulation. The average 
yield of timothy and clover hay for New York State was 1.25 tons per 
acre in 1912, and 1.14 tons per acre in 1913.^ The average yield on the 
cooperating farms was shghtly higher than the average for the State. 
One farm had an average yield of 2.5 tons per acre, while on one farm 
the yield was only 0.66 ton per acre. Both these farms, however, made 
a profit in producing hay. 

The data concerning the production of timothy and clover hay are 
given in table 9. Very little of this hay was marketed during the year. 



TABLE 9. Averages for Timothy and Clover Hay 



1912 



1913 



Number of farms 

Total number of acres . 
Total yield in tons . . . 
Yield per acre in tons. 



12 

487-5 
679 -5 
1-39 



23 
823.7 
1185.9 
1.44 



Value per acre . 
Cost per acre . . 
Profit per acre . 



515-53 

12.58 

2-95 



516.34 

12.31 

4-03 



Value per ton . 
Cost per ton . . 
Profit per ton . 



'II-15 
9-03 
2. 12 



511-35 
8.55 
2.80 



Profit per man hour . 



».27 



-37 



Man hours per acre . . 
Horse hours per acre . 



11.03 
10.50 



10.80 
10.25 



Cost per acre aside from marketing . 
Cost per ton aside from marketing . 



5i2.II 

8.41 



Man hours per acre aside from marketing. . 
Horse hours per acre aside from marketing . 



10.17 
9-74 



' U. S. Agr. Dept. Yearbook 1913:418. 



Cost Accounts on Some New York Farms 781 

The value per ton used in the computation is in most cases farm value, 
and . includes each year some hay of poor quality inventoried at $8.50 
or $9 a ton. 

Only five farms showed a loss on the hay account. One farm with a 
yield of 1.8 tons per acre made a profit of $8.75 per ton. Fourteen farms 
made a profit per man hour of 50 cents or more. 

The number of man hours per acre varied from 5.76, on a farm that 
harvested 100 acres with an average yield of only i ton per acre, up to 
21.5, on a farm with a yield of i^ tons per acre. The latter farm was 
also very rough and hilly, and its hay was distributed in several small, 
rough, irregular fields. The number of horse hours on these two farms 
were 7.52 and 14.53, respectively. 

In 1913, of 1 185.9 tons of hay raised, 78.7 tons were marketed during the 
year. Some was held for sale later. The cost of production was separated 
from the cost of marketing. The use of buildings was charged as a cost 
of production. All time and charges beginning with the pressing of the 
hay or the removal of the hay from the mow, and including delivery to 
car or market, were charged to cost of marketing. 

Most of the hay was sold on the understanding that the buyer should 
pay for the pressing. All marketing costs were figured on this basis and 
do not include the cost of pressing. In most cases the farmer furnished the 
men to pitch the hay to the press. The cost of marketing this hay is 
shown in table 10: 

TABLE 10. Cost of Marketing 78.74 Tons of Hay, 1913 



Man hours per ton . . . 
Horse hours per ton . . 
Average haul in miles . 



Man labor cost per ton . 
Horse labor cost per ton , 
Equipment cost per ton . 

Total cost per ton . . 



6.54 

5-21 

3.00 



M.14 
0.72 
0.23 



$2.09 



The average distribution of the cost of producing hay in 1912 and in 
19 13 is shown in table 11. 

The hay crop has a smaller proportion of its total cost in labor than has 
any other crop grown on these farms. Labor (man, horse, and equijjment) 
amounted to over thirty per cent of the total cost. Use of land, and manure 
and fertilizer, were the next most important costs. 



78.2 


Bulletin 377 
TABLE II. Averages for Hay 








1912 


1913 

4 




Average cost 
per acre 


Per cent 

of total 

cost 


Average cost 
per acre 


Per cent 

of total 

cost 




$0.98 

303 
1.67 
1.70 
0.58 
3-6i 
1 .00 
0.01 


8 
24 
13 
13 

5 
29 

8 


$1.07 

2.78 
1.80 

1-47 
0.51 

3.67 
1 .00 
o.ot 


9 


Fertilizer and manure 


22 

15 




12 




4 




30 




8 












Total cost 


$12.58 


$12.31 









OATS 



Oats are the most v^idely grov^n grain in New York State. In 19 12 and 
1 9 13 all except one of the cooperating farms raised oats. 

There are several reasons why many New York farmers raise oats even 
though the account may show a loss. On many farms oats are grown as 
a nurse crop with which to seed timothy and clover. Oats are also used 
very extensively as horse feed. The work on this crop comes at a time of 
the year when few other crops compete with it for labor. Oat straw is the 
chief bedding on many farms. 

The data concerning the production of oats are given in table 1 2 : 

TABLE 12. Averages for Oats 



Number of farms 

Total number of acres 

Total yield of grain in bushels . . . 
Yield of grain per acre in bushels. 



Value per acre . 
Cost per acre . . 
Loss per acre . . 



1912 



10 
107.0 
4.723-0 
44.14 



Mo. 62 
23-51 



1913 



27 
474-3 



16,661 

35 



$19 

22 

2 



Value per bushel of grain 
C]:ost per bushel of grain*. 
Loss per bushel of grain . . 



?o.39 
0.46 
0.07 



Loss per man hour . 



$.12 



Man hours per acre 

Horse hours per acre 

Pounds of commercial fertilizer per acre. 



23-85 
33-12 



21 
30 

t20I 



* Without straw. 

t Average for the 19 farms on which commercial fertilizer was used. 



Cost Accounts on Some New York Farms 



783 



The average yield of oats in New York State was 30.8 bushels in 191 2 
and 33.5 bushels in 1913.^ The average yield on the farms studied was 
higher in 19 12 than in 19 13. The farms studied in 19 12 were located more 
generally in the grain-producing sections of the State. The average yield 
for 19 13 is close to the average for the State for that year, and all the 
cost factors are probably more typical of the State as a whole than are 
the factors for 191 2. 

Eight farms raised oats at a cost of less than $20 an acre, and on one 
farm the cost was as low as $13.30 an acre. This farm raised oats after 
potatoes, without plowing the land for the oats; in this way a large part 
of the labor cost was saved. 

Seven farms made a profit in producing oats. One farm raised 73.6 
bushels per acre at a cost of $19.20. This farm made a profit of $14.09 
per acre, or 58 cents per man hour, on its oats. 

The average distribution of the cost of raising oats is shown in table 13: 

TABLE 13. AvER.VGE Distribution of Cost of Producing Oats 



1912 



Average cost 
per acre 



Seed 

Fertilizer and manure 

Man labor 

Horse labor 

Equipment labor 

Use of land 

Use of buildings 

Threshing 

Twine 

Miscellaneous 

Total cost 



$23.51 



Per cent 

of total 

cost 



9 
17 
16 

24 

7 

16 

5 
5 
I 



1913 



Average cost 
per acre 



$1.20 

5-57 
3.60 

4 59 
I 59 
3.83 
0.69 
0.90 
0.20 
0.17 



$22.34 



Per cent 

of total 

cost 



5 

25 
16 
21 



Labor cost (man, horse, and equipment) represents from 45 to 50 per 
cent of the total cost of growing oats. Use of land constitutes only from 
16 to 17 per cent of the total cost. The fertilizer and manure charge 
against oats is rather large. Most of the manure, however, is not applied 
directly to the oats, but is the estimated residual value from manure on 
the previous crop, which is generally a cultivated croj") and ordinarily 
receives a large quantity of manure. 



' U. S. Agr. Dept. Yearbook 1913 : 391. 



784 



Bulletin 377 



SILAGE CORN 

Many dairy farmers in New York State have ceased to raise corn for 
grain, and now raise this crop for silage only. This is a relatively new 
enterprise for most farmers, and the yields, costs, and valnes for silage 
corn are less known than are those for the older crops. 

In order to obtain the total yield of silage corn on each farm, the silos 
were measured and their capacity was computed on the basis of tables 
given in King's Physics of Agriculture. The value per ton was estimated 
as about one-third that of timothy hay. This value was varied somewhat 
with the quality of the silage, the amount of grain contained, and other 
factors. 

The data concerning the production of silage corn are given in table 14: 



TABLE 14. Averages for Silage Corn 



1912 



1913 



Number of farms 

Total number of acres . 
Total yield in tons ... 
Yield per acre in tons. 



7 
loi .0 
809.0 

8.01 



21 
262.8 

1,659-5 
6.31 



Value per acre 

Cost per acre 

Profit or loss per acre . 



$33 • 00 

31.27 

1-73 



$26 . 04 

32.59 

6.55 



Value per ton 

Cost per ton 

Profit or loss per ton. 



P4. 12 
390 
0.22 



HI2 
516 
1 .04 



Profit or lo. s per man hour . 



$0.05 



-$o.i6 



Man hours per acre 

Horse hours per acre 

Pounds of commercial fertilizer per acre. 



37-4 
52.9 



41.8 
59-4 

*325 



* Average for the 14 farms that used commercial fertilizer on corn. 

Weather conditions in 19 12 were favorable for the production of corn, 
and the yield was 8.01 tons per acre. On September 8, 19 13, there was a 
hard freeze throughout most of New York State. Few fields of corn had 
been cut at that time and the crop was heavily damaged. This accounts 
for the low yield of 6. "31 tons per acre for 19 13. 

The best yield of silage corn for the two years was 11 tons per acre. 
One farm had a yield as low as 3.29 tons per acre. Four farms in 191 2 and 
five in 19 13 produced silage corn for less than $4.12 a ton. 

The average distribution of the cost of raising silage corn is shown in 
table 15. 



Cost Accounts on Some New York Farms 785 

TABLE 15. Average Distribution of Cost of Producing Silac^ Corn 





1912 


•913 




Average 

cost per 

acre 


Per cent 

of total 

cost 


Average 

cost per 

acre 


Per cent 

of total 

cost 


Seed 

Fertilizer and manure 

Man labor 


$0.70 
•5.88 
5.85 
8.8s 
2.66 
318 
1.68 
2.08 
0.39 


2 

19 
19 

28 

9 

10 

5 
7 
I 


$0.89 
6.41 
6.86 
8.67 
3 04 
3 39 

1-52 

I 43 
0.38 


3 
20 


Horse labor 


27 
9 


Eqiiijimcnt labor 


Use of land 


Use of buildings 

Filling machinery 

Miscellaneous 


5 
4 

I 


Total cost 


$31 27 


S32.59 









The labor cost of raising silage corn is about 56 per cent of the total 
cost. The next inost important costs are for fertilizer and manure, which 
amount to about 20 per cent of the total, and use of land, which is 10 per 
cent of the total. The cost for use of buildings was estimated high enough 
to cover interest and annual depreciation on the silo. This charge is 
higher than the charge for buildings of the same value used by other crops, 
for the annual depreciation on silos is higher than on barns. The cost of 
twine for binding the silage com is included under Miscellaneous. 



TABLE 16. 



Average Cost of Producing Silage Corn up to the Time of 
Harvesting 





1912 


1913 




Cost 
per acre 


Cost 
per acre 


Seed 


So. 70 
5-88 
3 72 
6.06 
1.78 
3 18 


50.89 
6.41 
4.08 
6,27 
I .88 


Fertilizer and manure . . . . 


Man labor 


Horse labor 


Equipment labor . 


Use of land . 


3 39 




Total cost 


$21.32 


$22.92 






Man hours 


23 II 
36.06 


2S.OI 


Horse hours 


4^ ^2 







786 



Bulletin 377 



The cost of raising the corn, and the cost of harvesting and putting 
the corn in the silo, were separated. The point of separation was after 
the last cultivation. All work and expense before this was considered a 
part of the cost of production. The labor of harvesting the corn and filling 
the silo, the use of the silo-filling machinery, the twine, and the use of the 
silo, were considered in the cost of harvesting. The distribution of the 
cost up to the time of harvesting is shown in table 16, and of harvesting 
in table 1 7 : 

TABLE 17. Average Cost of Harvesting Silage Corn and of Filling Silo, 

Including Use of Silo 



1912 



Cost 
per acre 



Cost 
per ton 



1913 



Cost 
per acre 



Cost 
per ton 



Man labor 

Horse labor 

Equipment labor. 
Filling machinery 
Miscellaneous. . . . 
Use of silo 

Total cost. . . 

Man hours 

Horse hours 



^2.13 
2.79 
0.88 
2.08 

0.39 
1.68 



?o.26 
0-35 

O. II 

0.26 
0.05 
0.21 



?2.78 
2.40 
1. 16 

1-43 
0.38 
1.52 



$0.44 
0.38 
0.18 
0.23 
0.06 
0.24 



••95 



>i .24 



.67 



$1-53 



14-33 1-79 

16.88 2. II 



16.8 
16. II 



2.66 

2.55 



Over one-third of the total labor on silage com is spent in harvesting 
the corn and filling the silo. 

In Farmers' Bulletin 578 of the United States Department of Agri- 
culture, the cost of filling the silo is placed at 87 cents a ton. This figure, 
however, does not include use of ordinary equipment, use of silo, or use 
of silo-filling machinery. If the figures given in table 17 for these items 
are added to the 87 cents a ton, the result checks very closely with the 
total cost per ton as given in the table. 

POTATOES 

In 19 1 2 and 1913 potatoes were raised on every cooperating farm. 
Many of the farmers, however, raised potatoes only on small acreages. 
for home use. Only fields of two acres or more were used in the tabulation. 

The average yield of potatoes for the farms studied was 102.49 bushels 
in 1912 and 102.66 bushels in 1913. The average yield for the State 
was 106 bushels in 19 12 and 74 bushels in i9i3-'' The highest yield 
obtained in the two years on the farms studied was 230 bushels an acre, 
while on three farms the yield was less than 50 bushels an acre. 



' U. S. Agr. Dept. Yearbook 1913 : 412- 



Cost Accounts on Some New York Farms 



787 



The data concerning; the production of potatoes arc given in table 18: 
TABLE 18. Averages for Potatoes 



Number of farms 

Total number of acres . 
Total yield in bushels. 
Yield per acre 




57 5 185.4 

5.8930 I 19,032.8 
102.49 I 102.66 



Value per acre 

Cost per acre 

Profit or loss per acre . 



S55-28 

64.88 

- 9.60 



Value per bushel 

Cost per bushel 

Profit or loss per bushel . 



So. 54 

o . 63 

- 0.09 



$64.09 

56.71 

738 



$0.62 

0.55 
0.07 



Profit or loss per man hour. 



— $0 . 09 



$0.08 



Man hours per acre . . 
Horse hours per acre . 



IOI-53 
102.26 



88.11 
84.50 



Cost per acre aside from marketing. . . 
Cost per bushel aside from marketing. 



$53-74 
0.52 



Man hours per acre aside from marketing. 
Horse hours per acre aside from marketing . 
Pounds of commercial fertilizer per acre. . . . 



77.68 

77-35 
♦522 



* Average for the 12 farms that used commercial fertilizer on potatoes. 

The average distribution of the cost of raising potatoes is shown in 
table 19; 

TABLE 19. Average Distribution of Cost of Producing Potatoes 




Seed 

Fertilizer 
Manure 
Man labor 
Horse labor 
Equipment labor 

Use of land 

Use of buildings. 

Sprays 

Miscellaneous. . . 



Total cost 



788 Bulletin 377 

Fluctuation in the value of seed constitutes a large part of the yearly 
fluctuation in the cost per acre of raising potatoes. Seed potatoes were 
much higher in 19 12 than in 19 13. The average amount of seed used 
per acre was 10.01 bushels in 19 13. 

One farmer used about 2000 pounds of commercial fertilizer per acre. 
No other farmer used more than 635 pounds per acre. 

In 1912 two farmers, and in 1913 five farmers, did not spray potatoes. 
The highest cost of spray materials per acre was $3.75. 

On six farms in 191 2 and on three in 19 13 no potatoes were stored 
and consequently there was no charge for use of buildings on these farms. 
One farmer had a charge of $3.33 per acre for use of buildings. 

In 1913 the cost of producing potatoes was separated from the cost 
of marketing. Many potatoes were not marketed until after the accounts 
were closed. For this reason, the costs of marketing are for a smaller 
number of total bushels than were produced. The data concerning 
the cost of marketing potatoes in 19 13 are given in table 20: 

TABLE 20. Cost of Marketing Potatoes, 1913 



Number of farmg 

Number of bushels of potatoes . . . , 

Man hours per bushel 

Horse hours per bushel 

Average haul in miles (round trip) 





II 




4 


551 









43 







29 




6 


3 




$0 


07 







04 







01 



Man labor cost per bushel 

Horse labor cost per bushel 

Equipment labor cost per bushel . 

Total cost per bushel 



OTHER CROPS 

Tabulations were made for several other crops in 191 3. The number 
of farms used in each tabulation is small, and weather conditions that 
year were exceptionally poor for the production of some crops. For these 
reasons only a few factors are given. These are presented in table 21. 

Alfalfa. — On three farms alfalfa was produced in fields of 2 acres or 
more. On one of these there were 7.5 acres in alfalfa, on another 28 
acres, and on the third 67 acres. These farms were located on limestone 
soil in the central part of the State, in regions where alfalfa does 
exceptionally weU. The average yield per acre on these farms was 3.34 
tons; the average yield for New York State was 2.33 tons in 1899 and 
2.46 tons in 1909.^ The number of man hours and of horse hours per 



' Warren, G. F. Crop yields and prices, and our future food supply. Cornell Univ. Agr. Exp. Sta. 
Bui. 341 : 191. 



Cost Accounts on Some New York Farms 



789 



acre seem to be about normal. The amount charged for use of land 
indicates the high value of the land on which alfalfa is produced. These 
factors may be typical for alfalfa grown on the better farms in the best 
alfalfa sections of New York State in favorable vears. 



TABLE 21. Averages for Several Crops for Which a Small Number 
OF Accounts Were Kept, 1913 





Alfalfa 


Barley 


Beans 


Buck- 
wheat 


Cabbage Wheat 


Nunilier of farms 

Number of acres 

Yield per acre 


3 
102.5 
3 . 34 tons 


3 
43 
3i-9bu. 


2 

83 
9 bu. 


7 
75 6 
14 bu. 


4 
28.6 
5 . 2 tons 


5 
38 
27.4 bu. 


Value per acre 

Cost per acre 

Profit or loss per acre . 


S53-37 
20.02 

33-35 


$24.88 

26.97 

— 2.09 


$27.28 

24-58 

2.70 


$12.21 

18.52 

- 6.31 


$105.77 
45 64 
60.13 


$29.98 

29.17 

0.81 


Man hours per acre. . . 
Horse hours per, acre . . 


28.56 
23-95 


34-74 
50.46 


31-73 
44.60 


20.35 
37-46 


90.92 
73-43 


23 67 
41-47 


Cost of use of land per 

acre $7-39 


$4-99 


$4-33 


$2.53 


$5 20 


$3-95 



Barley. — Barley was produced on three farms. The average yield was 
31.9 bushels per acre; the average yield for New York State in 19 13 was 
26.7 bushels per acre.^ The number of man hours and of horse hours, 
and the cost per acre, seem too high when compared \\dth the average 
cost of produdng oats. 

Beans. — A heavy freeze on September 15, 1913, seriously injured 
the bean crop of New York State. The average yield of beans on the 
two farms for which results are given was only g bushels per acre. The 
average yield for New York State in 1909 was 14.5 bushels.^" 

Buckwheat. — Buckwheat was produced on seven farms. This crop 
also was seriously injured by the freeze of September 15. The average 
yield for these seven farms was 14 bushels per acre. The average \4eld 
per acre for the whole State was 14.3 bushels in 1913, and was 18.8 bushels 
per acre for the ten years from 1900 to 1909." 

Cabbage.'— The year 19 13 was unfavorable for the growth of cabbage. 
The average yield on the four farms tabulated was 5.2 tons per acre. This 
is a Uttle more than half the normal yield. The i)rice received per ton 
was more than enough to make up for the low yield, and the profit per 



• U. S. Agr. Dept. Yearbook 1913 : 397- 
'" Thirteenth Census of the United States 7 ; 
" U. S. Agr. Dept. Yearbook 1913 : 407. 



210. 1910. 



790 



Bulletin 377 



acre was abnormally high. The man hours and the horse hours per acre, 
and the cost per acre, were probably lower than the normal because 
of the small tonnage harvested. 

Wheat. — The wheat tabulation included five farms with 38 acres. 
The average yield was 27.4 bushels per acre; the average yield for the 
State was 20 bushels per acre for 19 13, and was 17.4 bushels for the ten 
years from 1900 to 1909.^^ f^e number of man hours and of horse hours 
per acre, and the cost per acre, were probably too high to be typical. 

DAIRY COWS 

Dairy cows are the most important livestock kept on New York farms. 
Seven farms in 191 2, and twenty-two famis in 19 13, had herds of five 
or more cows and were used in the tabulations. The herds on one of 
these farms in 19 12 and on five in 19 13 were purebreds. All these cattle 
were of the Holstein-Friesian breed, which was also the predominating 
breed among the grade cattle. 

The principal products sold from the dairy farms were milk and stock. 
Milk was sold largely as market milk, to be shipped to the large cities. 
Small quantities of cream, butter, creamery milk, and cheese factory 
milk, were sold. 

Most of the results were calculated on the cattle unit basis. One cow, 
one bull, or two head of young stock, were counted as one cattle unit. 
The smallest herd used in the tabulations had an average of 5.5 cows; 
the largest herd averaged 40.5 cows. Both these herds showed a profit. 
The data are given in table 22. The results of the dairy accounts for 19 12 
and 1913 are summarized in tables 23 and 24, respectively. 



TABLE 22. Dairy Cows 





1912 


1913 




Grades 


Purebreds 


Grades 


Purebreds 


Number of farms 


6 
III .0 
174.2 

18.5 
29.03 


I 

18.5 
25.0 

18.5 
25.00 


17 

297- 5* 

406.33 

175 

23.90 


5 


Number of cows 


no. 5 


Number of cattle unijts 


163.75 


Average number of cows per farm 

Average number of cattle units per farm. 


22.1 
32.75 


Average value per cow 


$72.23 
70.14 


$211.49 
201 .00 


$71.10 
67.32 


$215.90 


Average value per cattle unit 


224. 10 







"U. S. Agr. Dept. Yearbook 1913 : 382. 



Cost Accounts on Some New York Farms 791 

TABLE 23. Summary of Results of Dairy Accounts for 1912 



Grade herds 



Total 



Per 

cattle 
unit 



Per 

cent of 
total 



Purebred herds 



Total 



Per 

cattle 
unit 



Per 

cent of 

total 



Costs 

Forage (except silage) 

Bedding 

Silage 

Grain 

Pasture 

Veterinary fees and 

medicine 

Man labor 

Horse labor 

Equipment lalior 

Use of buildings 

Interest 

Miscellaneous 



Total cost . 



Returns 

Manure 

Milk — per grade cow, 

$82.88 

Milk — per purebred 

cow, $92.16 

Cattle increase and net 

sales 

Miscellaneous receipts. 

Total returns .... 



$2 , 298 

268 

2,509 

3.431 

1 ,000 

35 
2,921 

425 
144 
378 
613 
203 



13.20 

1-54 
14.41 
19.70 

5-74 

0.20 
16.77 
2.44 
0.83 
2.17 
352 
1.17 



16 
2 

18 
24 



21 

3 
I 

3 
4 
I 



$14,230.77 



ii.69 



$1,475-50 
9,200.26 



3.598.34 
31 -55 



$ 8.47 



20.66 
0.18 



$14,305.65 



' 384 -45 

53 06 

603.00 

1,017.13 
50.00 

43-79 
645 -73 
58.85 
14.71 
80.00 

251.25 
70.66 



S15-38 

2. 12 

24. 12 

40.68 

2.00 

1-75 
25-83 
2.35 
0.59 
3.20 
10.05 
2.83 



,272.63 



5130.90 



$ 120.00 

1,704.91 
2,487.26 



$ 4.80 



99-49 



$4,312.17 



$172.49 



12 

2 
18 

31 

2 



20 
2 



Profit. 



$0.43 



$1,039-54 



^I•59 



The total cost of keeping a cattle unit of grade stock was $81.69 in 191 2, 
and $92.01 in 1913 ; the total cost of keeping a cattle unit of purebred stock 
was $130.90 in 1912, and $139.90 in 1913. Grade cows produced milk 
to the value of $82.88 per cow in 1912, and $99.47 per cow in 1913; the 
value of the milk produced by purebreds was $92.16 per cow in 1912, and 
$107.72 per cow in 1913. 

The greatest difference in returns from grade and purebred stock was 
in the cattle increase and net sale. This factor was found by adding 
together the last cattle inventory and the cattle sold, and subtracting from 
this total the stmi of the first cattle inventory and the cattle purchased. 
Cattle increase and net sales for grade stock amounted to $20.66 per 
cattle unit in 1 9 1 2 , and $ 1 8 . 02 per cattle unit in 1 9 1 3 ; f or purebred stock this 
item was $99.49 per cattle unit in 19 12, and $87.06 per cattle unit in 19 13. 



792 Bulletin 377 

TABLE 24. Summary of Results of Dairy Accounts for 1913 



Grade herds 



Total 



Purebred herds 



Per 

cattle 
unit 



Per 

cent of 

total 



Total 



Per 

cattle 
unit 



Per 

cent of 

total 



Costs 

Forage (except silage). 

Bedding 

Silage 

Grain 

Pasture 

Veterinary fees and 

medicine 

Man labor 

Horse labor 

Equipment labor 

Use of buildings 

Interest 

Miscellaneous 



,112 
902 
,329 
,229 
,014 

82 
,827 
,071 
370 

.143 
,442 
866 



?i7-5o 

2.22 

13.12 

22.71 

4.96 

0.20 

19.26 

2.64 

0.91 

2.81 

3-55 
2.13 



Total cost . 



^39I•67 



$92.01 



Returns 

Manure 

Milk — per grade cow, 

$9947 

Milk — per purebred 

cow, $107.72 

Cattle increase and net 

sales 

Miscellaneous receipts. 

Total returns .... 



$4,306.50 
29-591-32 



7.323-96 
159-77 



^1,381.55 



Profit. 



$3,989-88 



$10.60 



18.02 
0.39 



$101.84 



59-83 



19 

3 
14 

25 
5 



21 

3 
I 

3 
4 



53,766 

418 

2,347 

5.597 

740 

90 

4.563 
526 

158 

384 
1,836 

2,478 



$23.00 
2.56 

14-33 

34-18 

4-52 

0-55 

27.87 

3.22 

0.97 

2.35 
II .22 

15-13 



$22,908.15 



$139-90 



$1,655.00 



1 1 , 902 

14.256 
293 



87.06 
1-79 



528,107.21 



5171.65 



^5.199-06 $31.75 



16 
2 

10 

25 

3 



20 
2 
I 

2 



The total returns per cattle unit for grade stock were $82.12 in 1912, 
and $101.84 in 1913; for purebreds this figure amounted to $172.49 in 
1912, and $171.65 in 1913. The profit per cattle unit on grade cattle 
was 43 cents in 1912, and $9.83 in 1913; on purebreds it was $41.59 in 1912, 
and $31.75 in 1913. 

The total food and bedding cost per cattle unit for grade stock was 
$54.59 in 1912, and $60.51 in 1913; for purebreds it was $84.30 in 1912, 
and $78.59 in 1913. In 1913 this item constituted 66 per cent of the total 
cost of keeping grade cattle, and 56 per cent of the cost of keeping pure- 
bred cattle. 

The man labor charge was much higher for purebreds than for grade 
stock. The charges for veterinary service and medicine, and for interest, 
were also higher for purebred than for grade cattle. 



Cost Accoints on SoiViE New York Farms 



793 



The average quantities of feed pven the herds, the amount of labor 
required for their care, and the amount of milk produced, are given in 
table 2 5 : 

TABLE 25. Average Amounts of Feed Used, Labor REguiREO, and Milk 
Produced, for Dairy Cows 





1912 


1913 




Grade 
cows 


Pure- 
breds 


Grade 
cows 


Pure- 
breds 


Pounds of straw for feed and bedding 

per cattle unit 

Pounds of silage ])er cattle unit 

Pounds of other forage per cattle unit. . 

Pounds of grain jier cattle unit 

Man hours per cattle unit 


*6,I52 

*i,865 

1. 313 

"7 

13 


160 

10,320 

2 , 800 

2,660 

130 

19 


779 
6,737 
3,190 
1.551 

116 

19 
t7.926 


798 
6,791 
3.216 

2,339 
161 

23 

J8.222 


Horse hours per cattle unit 


Pounds of milk per cow 







* One farm did not feed silage and was omitted from this average. 
t Average for 13 out of 17 herds, 
j Average for 2 out of 5 herds. 

It is shown in table 25 that purebred cattle were fed more than grade 
cattle, and more man hours and more horse hours were required to care 
for a cattle unit of purebreds than for a cattle unit of grade stock. Pure- 
breds gave more milk per cow than did grade stock. 

It should be observed that the grade cows on the cooperating farms 
were much better than the average New York State cow. The grade 
herds in the 19 13 tabulation produced an average of 7926 pounds of milk 
per cow, whereas the average production per cow for the vState was 4463 
pounds in 1909.^^ 

DISTRIBUTION OF LABOR 
BY ENTERPRISES 

All labor was first classified under labor fixed as to season, and labor not 
fixed as to season. Plowing, hauling fertilizer, threshing, and cleaning 
seed, were considered as labor not fixed as to season. Fitting the ground, 
planting, harvesting, cultivating, spraying, and rolling, were considered 
as labor fixed as to season. Marketing was not included in any of the 
tables. Work on cows was all considered as fixed labor. This was 
separated into labor on chores or other wcrk, and milk hauling. 

" Thirteenth Census of the United States 7 : jos. 1910. 



794 Bulletin 377 

All labor was classified also by ten-days periods, each month being 
divided into three periods. From the ist day of the month to the loth, 
inclusive, was called the first period; from the nth to the 20th day, 
inclusive, was called the second period; from the 21st to the last day of 
the month, inclusive, was called the thirl period. 

Probably a greater proportion of fall plowing was done than is indi- 
cated by the tables. The year 1913 was the first year for which accounts 
were kept on several of the farms. Data from some farms could not be 
used in these tabulations, because fall plowing had been done, of which 
there was no record. 

Only those farms were used in . the tabulations that had a growing 
season typical of central New York. Farms from the extreme north or 
south of the State were not used. The data for man labor are contained 
in tables 26 to 31, inclusive, and the data for horse labor in tables 32 to 
36, inclusive. 



Cost Accounts on Some Nkw York Farms 



795 



TABLE 26. Distribution of Man Labor per Acre on Timothy and Clover by 
Operations and by Ten-Days Periods. Fifteen Farms, 662.9 Acres, 1913 



Month 


IV-riod 


Hours 

of lalior 

fixed 

as to 

season* 


Hours of 

labor not 

fixed as 

to season* 


Total 
number 
of hours 


January 


I 

2 

3 




.01 
















February 


I 
2 
3 


















• 


March 


I 
2 
3 




.01 




• 


.01 






April 


I 
2 
3 




•05 
.09 
.02 


•05 
.09 
.02 




May 


I 
2 

3 




.01 
.01 


01 








.01 


June 


I 
2 
3 


■13 


.02 
.02 


02 




.02 
■13 






July 


I 
2 
3 


1.72 
378 
3.01 




1.72 
3.78 

3 01 














August 


I 
2 
3 


.84 




•84 










September 


I 

2 
3 










.01 


.01 






October 


I 
2 
3 




.02 
.01 






.02 
.01 


Total 




9.48 


.28 


9.76 



* The fixed labor was all harvesting. The labor not fixed was seeding, rolling, and other miscellaneous 
operations. 



796 



Bulletin 377 






i3 S2 o 



Oh 






Q 

Z 
O 
H 
« 

Oh 

o ^ 

« 

c/T 

o 



TO -^ 



cd 0) 
at w 





Q 



J 



Cost Accol'nts on Some Nkw \(>rk Farms 



797 



w M fO 


1 : 
1 : 
1 • 


U 

E 



2; 




u 

V 

B 

4 

c 




13 



798 



Bulletin 377 



Q 



a 


fO 






y, 


<^ 


ai 


'-' 


n 


■> 





w 



< 


u 
< 


, 1 








Vi 





y. 


j^ 








E 



"rt-O O 



o x; 03 oj 



ffi,?L' 



o 



Oh 



< 



J 



Cost Accounts on Some New York Farms 



799 






8oo 



Bulletin 377 



Ph 



en 


n 






t/) 





u 









H 


rn 


< 


U3 


H 


rt 





t ) 


tin 


< 


^ 









a 




OS 





in 
u 









• \o 


10 • • 

• • 


00 t^ 


►-00 


t^ rO 1-1 


<n 10 

CS M 0) 


1^ r^ N 

PI 00 CO 
CO 


^2 




• vO 


10 • • 

• ■ 


fS ■+ 
-t (N 


-t l-H 00 M l-H 


rO • 




• • 


"^"^ S 

r° ^ « si 












v,0 ro 

" 


CTn -+ rO 
CC -ri- rn 


M 1000 


c> 

1-^ 
M fS 0) 


00 CO 
CO 


CO 






















n uooo 


CO • - 
10 • • 


u'->-iT7i 

Q ^ 
















-+ On 

ri 




• ■ 










• 


c 


























■ • • 










1 W) 










• ^0 'i- 

• 01 


1000 On 

1-. w N 


1^00 CO 












: 




• liO 

• 


M 00 


■+-t-liO 

n m -t- 
4ro 




• 00 

■ 






6X) 















10 ID M 

^ CO ro 

1— 1 


\0 ^ 10 
r^ l^ ro 


\c ^ \r> 
000 
















M •* 


t^ r^ 

rO 00 


Tf t^ 1^ 

M « 


rO • 








w (N CO 


1-1 M rO 


w (N rO 


►H 01 ro 


1-. M rO 


1-1 M rO 


H- M CO 






C 

n 

1 




^ 





r 
< 


1, 




; 




1 




-1 


5 
< 


3 

1 



Cost Accounts on Some New VoiiK Farms 



8oi 



tC-1- t^ 




roc 


; 
























^ 


c c^ 




rOO • 


d 








00 








ID 








N 










mo • 

o -- ■ 


N 


















00 






■ ■ • 


1^ 








O 










►- M fO 


>-i P» rO 


1- <N PO 




i 


a 








u 

o 

o 

O 






I. 

4) 

e 

> 

o 






O 





802 



Bulletin 377 



plH 



< _ 

a w 



O g >< t/j o! 



O X 1/5 rt 









Pi 






P>H 



Cost Accounts on Some New York Farms 



bo3 



8o4 



Bulletin 377 



TABLE 31. Distribution of Man Labor per Cattle Unit on Grade Cows by 
Operations and by Ten-Days Periods. Five Farms, 173.25 Cattle Units, 

1913 





Period 


Hours 


Month 


Chores 
and 
other 
work 


Hauling 
milk 




I 
2 
3 


4 17 


.^6 




3 

4 


95 
16 




34 
40 




I 
2 
3 


3 
4 
3 


77 
II 

73 




38 

34 
22 






I 
2 
3 


4 
4 

4 


35 
17 
90 




]? 




28 
36 


April 


I 
2 

3 


4 
3 
3 


23 
88 
68 




in 




37 
34 


May 


I 
2 
3 


3 
3 
3 


26 

08 
15 




3f> 




39 
39 




I 
2 
3 


2 
2 
2 


77 
52 
55 




'^T 




34 
30 


Tulv 


I 

2 
3 


2 
2 
2 


65 

57 
65 




-?? 




35 
44 


August 


I 
2 

3 


2 
2 
2 


14 
03 

47 




33 




33 
38 


September i 

1 2 
3 


2 
2 
2 


24 
25 
26 




38 
35 
32 




I 
2 
3 


2 
2 
3 


27 
76 
12 




31 




37 

35 


November 


I 
2 
3 


3 
3 
3 


09 
•15 
■34 




32 




•35 
•33 




I 
2 
3 


3 
3 
4 


•55 
■72 
•17 




31 




•32 
.40 


Total 




116 86 


12.62 















Cost Accounts on Some Nev^^ Vork Farms 



80s 



TABLE 32. Distribution of Horse Labor pf,r Acre on Timothy and Clover 

BY UriiRATIONS AND BY TeN-DaYS PERIODS. FlKTEEN FARMS, 662.9 AcRES, 1913 



Month 


Period 


Hours of 

labor 

fixed 

as to 

season* 


Hours of 

labor not 

fixed 

as to 

season 


Total 
number 
of hours 


March 


I 
2 
3 




.01 










.01 


April 


1 
2 
3 




03 
•17 
.04 


03 
•17 
.04 


May 


I 
2 
3 




.02 
.02 


.02 








.02 


June 


I 
2 
3 


.18 


.02 
.02 


.02 
.02 

.18 


July 


I 

2 
3 


1-73 
358 
3 03 




1-73 
3 58 
3 03 


August 


I 

2 
3 


.62 





.62 










September 


I 
2 

3 




.01 




.01 








I 
2 
3 




.01 










.01 


Total 


9.14 


•35 


9-49 









♦The fixed labor was all harvesting. The labor not fixed was seeding, rolling, and other miscellaneous 
operations. 



8o6 



Bulletin 377 



if o Si t" 

,0 g >< U3 cs 



u 

H 



O X M cS 



(L) ;^ 



H 

<: 
ai 
td 

O ^ 

JX M 
« . 

z 
o 

U 



0) !" 



O 



> 



< 



CogT Accounts on Somf, New York Farms 



807 



00 • '1- 

■ 






00 r» 










00 ■ ■* 
; 




vo 

00 fS 


; 


10 








ON 








; 


01 








00 











00 • 'J- 

q ; 










N 








00 








0< 








3 

00 






■vO 

•00 N 









- (s fo 


"- M m 


►- r» ro 




Si 







a 

c 

a 

c 

y 


3 
> 


1- 
(L 

E 

OJ 








8o8 



Bulletin 377 



U a 

Pi 

w u 

^< 
c/2 d 



2; 
o ;«- 



►J 






3 







fO 


^C 




rO "O " 


rj 
00 10 

-t I/O rO 


OvOC 
■O ■- 

01 Of 



ro 


ro- 
01 vO 









10 

Q 






« ro 


\0 10 rO 

" ■* 


CO '^-i- 

rO IN 10 


UO (^ 


























i 

i 



^ "^ C! 

'^ !2 


















0^^00 
H- 00 •* 

10 


10 m 

coos 
'J-'+rO 


OSOO C 
01 01 ro 


CO - 
01 \0 






01 


.S.N 












10 










? 


" 






























.s 

> 

03 














■ 01 


1 M 

0^ 




























fO t^ 

-#00 

ro 01 


OSOO 
0) 01 ro 


ro- 
ot ^ 












0! 




















rO -• 
01 t^ 


rO'i- 
tN rO 














































0\ PI OS 


<N 00 rO 

rO" 


























C 










CO 


rO •+ 

Ti-'l-OO 

to M 10 


ro 10 




























T3 

_o 


w C) ro 


i-i CO 


1-1 P) rO 


t-i n rO 


" Ol rO 


1-1 01 ro 


►1 01 ro 







c 









C 
< 








> 


5 


' 






0. 


1 






_> 


-> 






5 
< 









£ 

a 

c 

a 


I, 







Cost Accounts on Some New York Farms 



809 





N CT> ■ • • - 






m N ■ 10 -t 






rt . . - ri 






so 






• ■ • • • — (S 






10 « 






: ; ; 1 ; : " Cr 












n C^ ■ ... 00 






10 PI ■ ... (S, 






(N • • • 10 






... ..^ 













• . . . . . (V, 






s Cs • , . . r>. 




1 


p) ■ ... (^ 




( 


i ' ■ ■ ■ : 1/5 






; Mi" 






M 






. . . ... 1^ 






. . . ; • • >o 












,^ 






'.'.'. "^ 






'.'.'. '. '. ' ^ 






OS 






. . • ■ . o\ 






• ■ ■ ■ M 






M M :' ^ 






• ■ -c P) 






; • • • u-> ^ 






; ; ; : " "^ 












M fO ►1 P) fC 




u 


ber 

tal 




a 






Si 

















z 





8io 



Bulletin 377 






< S 






U 


0^< 


•z 


10 





00 







w 




OJ 




u 


rn 


<1 


s 




be! 


Bi 


<f 


s 


fe 





X 


cu 




<: 




kJ 




a 




tn 




et 









ffi 




[K 









Z 













H 




S 




09 








Qi 





u 




Total 




• CO 








1-1 <s 


w^ 01 
CO CO CO 

01 d ^ 


^ r^ 01 
^co-+ 

r^ »o ■+ 


woo 
01 

CO CO 01 


©N't CO 

w 0« CO 


Total 

not 

fixed 

as to 

season 




• CO 
• 


■ ■ 

■ • 


Os CO CO 
01 00 10 

1-1 0) 


OS M >0 

00 1-1 01 
10 01 


10 r^ 01 1 
10 ^ 01 1 


■ coco • 
•+ 1-1 • 






Total 
fixed 
as to 
season 




■ • 
• ■ 




; : 




-1 CO 


01 10 t^ 

'toi 

i-< 10 01 


On 
00 On M 

NO '+-+ 


r^oo 00 

1000 Ol 

01 01 01 


ON'tcO 
1-1 01 CO 

01 


I 




; : 




; ; 














00 • r^ 

01 • w 


00 . .! 

\0 ■ ■ 

'. '. 

■ ■ 1 


Drilling 
fertil- 
izer 








: : 






00 

10 1-1 


O ■ • 
-+ • • 


■ • 




. . 1 

: : 1 
■ ■ 1 


Hauling 

fertil- 
izer 




■ CO 


On • • 1 

• ■ 




Ol CO • 
01 01 • 

• 




■ • 
• ■ 








: ; 1 
• 1 


IS 






. . . 








1 W) 

S-S 
> 




. . . 1 . . . 

. . . 1 ... 


! . . 


• w 01 

■ CO" 

. w CO 


w 
i-i r^ On 

01 01 w 


w -fco 

m 01 CO 












■ n\ 

■ 


01 Ov M 

'tl-l 


t^OvON 
1000 Ol 

01 1-1 




■ t^ 

• 




. . 1 
: : 1 
: : 1 


.s 










« 01 

w 01 


v£) t^ 
■+01 t^ 

w CO 


n£) On 
00 t^ t^ 

cow 


cOt^"* 














■ • C> CO CO 
• • (N 00 10 

■•WO 


t^oo »r> 

vO 00 01 

" 4m' 


10 t^ M 

10 •+ 01 


coco • 

^1-1 • 






Period 


1-1 0) CO 


M 01 CO 1-1 PI CO 


►H 01 CO 


1-1 01 CO 


w 01 CO 


w 01 CO 




s 


C 

a 
\ 


1 
3 

> 


c 
1- 
n 




C 
< 


. 


> 


^ 




-) 


_> 


■1 


w 

5 

< 


' 



Cost Accounts on Some New York Farms 



8ii 






8l2 



Bulletin 377 



i 

s 

m 

Oh 

(« 

>< 

<: 
Q 
z 

Id 

H 
>< 


1 

1 

1 






c 


t 


ID 


vo 

00 ^ON 


4 
















00 








°g 1 
CO 


y x: (fl ni 


000 M 

fS i-H M 


« fC 
00 ONVO 

10 ro 






















■♦ 




« 








X 05 rt 




IT) -1- 
M 10 




ID M 


00 

OnO 
4 












On r^ 


ON 








-* 
-+ 


03 

Q 
Z 

•< 


60 

TO t/] 
















































t^ 




H 
■«! 

U 

>< 
CQ 

, ^ 

H PI 

H 1- 

e 

u . 


S ir! N 




















































c 












ON 



































CO 


1^ 










































M 






M 




































ICONTf 


^ 






(^ 

■* 

4 


OS '-' 

ca 














CO " 






























ID 

M 


1-4 
w 

tn 

X 


1 








M 


00 
r4 


































z 


H 
& 
CQ 

2 

H 

P 


1^ 


OCO -H 
M (N 


f^ "* 
"0 N 










10 ; 


-a 


0) 
Oh 


1-1 (N rO 


>-i Ol ro 


w 0) CO 


M n CO 


M M CO 


M P4 CO 






W 

< 







> 

re 


% 






0) 
C 
3 


1 






"i 


1 






t/ 

5 
< 


) 






a 

1 
a 

C 

a; 


L, 
















"a 

C 





Cost Accounts on Some New York Farms 



813 




8i4 



Bulletin 37; 




T) ^- "^ o 






3^ 






b^ 



Si 



^ s g i §> &^ § 




Cost Accounts on Some New York Farms 



815 




LIBRARY OF CONGRESS 



002 671 556 8 



